cost accounting period 中文意思是什麼

cost accounting period 解釋
成本會計期
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • period : n 1 時代；期；時期；期間；階段。2 〈the period〉現代，當代。3 周期；【地質學；地理學】紀。4 終結...
  1. After studying the contents with " sx - 10 law " concerning the oil and gas ( o & g ) cost of the international oil company, the article has systematically analyzed and compared the sinopec and foreign oil company ' s o & g cost ' s differences, such as its classifications structures, and cost accounting etc. by analyzing the international oil company ' s common o & g cost ' s movement tendency and rule which has been outlined and showing in the recent 10 years, that is between 1991 and 2000, the article has compared and studied the differences in o & g costs between the sinopec and foreign oil company, furthermore, it has taken impersonally part the real and internal reasons in details which has resulted in the differences at home and abroad. for instance, it has concluded the reasons that contribute to the long - lasting higher production cost of the sinopec upstream in three aspects : firstly, it is due to the difference in its resource stratagem, that is, the foreign oil company can realize their o & g resource optimization by the way of resource electing and o & g assets replacement in the world market ; secondly, since most of the sinopec key oilfields have been in the middle or last development period which characterizing the " three high " ( high water containing, high yield and high lifting rate ), it has been an impersonal rule with a higher level of production cost ; finally, another factor resulting in the higher production cost lies in the execrable operating and social environment which has been facing by the domestic oil company and a great amount of non - producing payout which owes to the bad environment

    本論文從美國證監會（ sec ）對國外石油公司油氣成本的《 sx4 - 10條例》的內容研究出發，系統地分析和比較了中外石油公司在油氣成本的分類、構成以及核算等方面的差異，並結合近十年來（ 1991 - 2000 ）國外石油公司油氣成本的變化趨勢和變化規律，對中外油氣成本結構和變化呈現出的差異進行了比較和研究，並就導致該差異產生的深層次原因進行了客觀翔實的剖析，文章特別指出，造成中石化上游油氣生產成本居高不下的原因有三個方面： （ 1 ）資源戰略方面，國外石油公司可以通過資源優選和資產置換來實現油氣資源的最優化選擇： （ 2 ）從開發程度上，中石化上游普遍進入以「三高」為特徵的開發階段，生產成本高是客觀規律： （ 3 ）企業面臨的惡劣經營和社會環境以及由此產生的大量非生產支出，也是構成企業生產成本較高的原因之一。
  2. Cost accounting period

    成本計算期
  3. The tingjing group is in putting into effect the course of mrpii system, a mrpii does not only regard one set of software to come to popularize and is regarding a management model to recommend ; by way of mrpii system and computer network, each department and post can be covered by the system on universal ground a staff can get any information that relates with oneself vocational work by way of the cross - domain communication at any time, gain the various policy decision supports of real time quantification, carrying on operation process imitates, not only can quicken the rate of progress planning the work such as formulation and cost accounting etc greatly, and still economize that the report form and data shortened whole vocational work period in the delay that the difference function circulated between the department, and retrenched the personnel of work, and raise the efficiency managing work conquer the solid foundation for business process reengineering ( bpr ), takes mrpii as the foundation, bpr has been in progress in the company and builded performance " s evaluation system

    引入mrp管理系統是提高管理水平的一個有效途徑。天健集團在實施mrp系統的過程中，不是把mrp僅僅作為一套軟體來推廣而是作為一個管理模式來引進的；通過mrp系統和計算機網路，各部門和崗位可以普遍地被系統覆蓋，員工通過網路隨時可以得到與自己業務有關的任何信息，取得實時量化的各種決策支持，進行業務流程模擬，不僅可以大大加速了計劃制訂、成本核算等工作的進度，還節省了報表、數據在不同職能部門之間流通的延誤，縮短了整個業務周期，精簡了事務性的人員，提高了管理工作的效率。還為實現組織的扁平化提供了條件，為流程重組打下了堅實的基礎。
  4. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring

    首先揭示組織中人力資源群體對企業的真實貢獻，然後再將群體價值以一定的規則分配給目標評估群，從而確認個人價值; （ 2 ）分析人力資源的價值構成，提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本，並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正，更為科學地確定了群體當期新增貢獻價值，從而構建了全新的人力資源群體價值計量模型; （ 3 ）分析個人價值的影響因素及其關系，提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重，確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標，將層次分析法和關聯矩陣法結合起來，計算個人貢獻價值系數，確定某個體在目標評估群中的權重，從而構建了全新的人力資源個人價值計量模型; （ 4 ）選取了一家人力資本含量較高的it公司，將所構建的理論模型在該公司進行了實證檢驗，驗證了模型體系在實務中的科學性與可操作性，從而在一定程度上豐富了人力資源價值計量理論，推動了人力資源會計與現行會計核算體系的接軌。
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